Western CPE Blog
4 min read
Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

Recent Blog Posts
2 min read
It’s funny how these things work out. A few days ago, I was at Disney’s
9 min read
Patricia Chappell used MileIQ to track her location from March 23 to December 15, 2015.
9 min read
After 25 years as a commercial lender at Comerica Bank, Mr. Alvarado opened South Bay
9 min read
The Thompsons earned income from farming operations raising and selling cattle, chickens, eggs, and turkeys.
9 min read
IRS has provided several plain language explanations on claiming the employer-provided childcare credit (§45F). An
9 min read
David Vettel opened a Swiss bank account and, from 2006 to 2011, failed to file
8 min read
The DEA has begun the process to reclassify marijuana from a Schedule I drug (like